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HMRC internal manual

Repayment Claims Manual

RO instructions: forms of R185 series, informal vouchers/other evidence

Use the table below to decide how to handle

forms R185 except those which show

* payments to a minor (RM4162 onwards)
* trust income (RM4154 and 4170)
* payments to a beneficiary of a Will for the administration period of an estate (RM4158 and 4166)
* royalty payments (RM4178)
* payments to a Trade Union (RM4182)
* payments to a Friendly Society (RM4182)informal vouchers. These are described at RM4124 alternative evidence of payment received in place of a voucher. This evidence is described at RM4076. Some vouchers may be confirmed after repayment. See RM4190.
Voucher type Action
Forms R185 (apart from the exceptions listed above) After repayment, send the R185 with a covering form R36 to the payer’s GCD when
  • you are taking the income into account for the first time and it amounts to more than £300 a yearor

  • the income has increased by more than £300 a yearor

  • an Inspector asks you to confirm the voucher.    
      Forms R185 showing an address outside the United Kingdom for the payer When for the first time the payer shows an address outside the United Kingdom on an R185

Before you repay

  • submit the claim to HMRC Trusts Head Office Edinburgh
  • ask them to confirm that the payer has a right to deduct tax.If they confirm the payer has the right to deduct tax

  • send the R185 with a form R36 to the payer’s GCD.    
      R185(AP) If you receive an R185(AP) showing payments to an adult under a Deed of Covenant see RE2510.
      Informal vouchers Handle an informal voucher in the same way as an R185.
      Alternative evidence received in place of a voucher Before you make a repayment confirm the alternative evidence as follows
  • send the paid cheque, letter, bank statement or photocopy of a passbook with a typed memo to the payer’s GCD
  • ask the payer’s District to confirm the evidence for repayment as thought it were an informal voucher
  • tell them
    • the nature of the payment
    • the net amount paid
    • the period covered by the net payment.